Finance Act 1974

Date when material development is begun

9 (1) For the purposes of this Schedule material development shall be taken to be begun on the earliest date on which any specified operation comprised in the material development is begun.

(2) In this paragraph " specified operation" means any of the following, that is to say—

(a) any work of construction in the course of the erection of a building ;

(b) the digging of a trench which is to contain the foundations, or part of the foundations, of a building ;

(c) the laying of any underground main or pipe to the foundations, or part of the foundations, of a building or to any such trench as is mentioned in (b) above ;

(d) any operation in the course of laying out or constructing a road or part of a road ;

(e) any change in the use of any land.